In this case, the property on which the Real Estate Tax (IBI) was levied did not belong to the entity that received the liquidation, but to a third entity registered in the Land Registry at the time of accrual, and the data of the Cadastre cannot prevail over this. The question of appeal is to determine who is the IBI taxpayer when there is a discrepancy between the cadastral data and the Land Registry data on the ownership of the property. In addition, the court must clarify whether the registry title prevails over the cadastral title to determine the taxpayer of the tax and whether the date of the document of incorporation in the Cadastre must be considered in this assessment. It must also be determined whether the accreditation of this discrepancy entails the automatic annulment of the tax assessment issued to the cadastral titleholder or whether it is necessary to first request the modification of the Cadastre in order to issue a new assessment to the taxpayer.
Although there is jurisprudence that establishes that the data of the Cadastre are not determinant for the right of ownership nor for the IBI, and that the subjection to the tax depends on the ownership of the taxed goods, it is necessary to establish a new doctrine taking into account the subsequent legislative modifications. Likewise, it is emphasized that it is necessary to prove the registry title in favor of another individual or legal entity over its cadastral title, demonstrating that the title that motivated the registration in the Cadastre is prior to the title that caused the registration in favor of the third party in the Land Registry, which was not considered in the appealed judgment.
In summary, it is considered important to provide a clear criterion on this legal issue to ensure legal certainty and security in our legal system.
“En B LAW&TAX somos especialistas en asesoramiento fiscal internacional tanto a empresas como para particulares. Si desea ampliar la presente información, estaremos encantados de poder atenderle en el 917817194 o en [email protected]”